A. On January 16, 2014, the Plaintiff entered into a delegation contract of tax adjustment (hereinafter “instant contract”) with respect to the Plaintiff’s business year (from January 1, 2013 to December 31, 2013) with respect to the tax adjustment duties related to the business year 2013 (hereinafter “instant contract”).

For the tax adjustment for the plaintiff's corporate tax return, the plaintiff and the defendant corporation enter into this contract as follows:

Article 1 (Purpose) The purpose of this contract is to provide for matters necessary for the plaintiff and defendant corporation to conclude a contract for acceptance of tax adjustment affairs to prepare tax adjustment statements under Article 97 of the Enforcement Decree of the Corporate Tax Act.

Article 6 (Scope of Business) (1) The defendant corporation shall carry out tax adjustment in order to report corporate tax upon delegation by the plaintiff.

(2) A defendant corporation shall conduct tax adjustment based on the written data, such as financial statements, books, and documentary evidence provided by the plaintiff and oral contents. Where the plaintiff omits data or contents or provides wrong data in the course of providing written data and oral contents to the defendant corporation, the examination on the omission of data and adequacy of data shall not be included in the scope of duties of the defendant

Article 7 (Methods of Remuneration and Payment) The remuneration for the tax adjustment calculation service that the defendant corporation has accepted shall be 6,000,000 won (including value added tax) with respect to land.

Article 11 (Presumption of Liability and Amount of Compensation) (1) In the event that the plaintiff fails to provide timely materials necessary for performing the tax adjustment duties of the accused corporation, or provides false, fraudulent and inaccurate materials, the accused corporation shall not be liable for any matters arising therefrom.

When it is impossible to conduct accurate tax adjustment due to the plaintiff's non-cooperation, the defendant corporation shall be the plaintiff.